Citations: [1998] EWHC Admin 579 Links: Bailii Statutes: Local Government Finance Act 1992, Council tax (Alterations of Lists and Appeals) Regulations 1993 (1993 No 290) Jurisdiction: England and Wales Local Government, Rating Updated: 27 May 2022; Ref: scu.138700
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Appeal against finding of liability to pay council tax. Held: A Magistrates’ Court which is invited to make a liability order may be entitled to refuse to make such an order in a case where there has been a serious breach of the mandatory provisions of the Collection Regulations which has caused prejudice to the … Continue reading Hardy v Sefton Metropolitan Borough Council: Admn 27 Jul 2006
Whether the Property was a Class C exempt dwelling and not subject to Council Tax Judges: Swift J Citations: [2019] EWHC 3792 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: England and Wales Rating Updated: 06 December 2022; Ref: scu.651351
The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied. Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an owner. The decision was flawed. Judges: Peter Gibson, Rix, Longmore LJJ Citations: [2004] … Continue reading Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004
Recoupment of school grant from support grant is expenditure by council. Citations: Times 16-Mar-1994 Statutes: Local Government Finance Act 1992 43-2 Jurisdiction: England and Wales Local Government Updated: 26 October 2022; Ref: scu.87978
Appeal by assessor against successful challenge to rebanding of domestic property for Council Tax. Judges: Lord Justice Clerk, Lord Bonomy, Lord Emslie Citations: [2011] ScotCS CSIH – 47 Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: Scotland Rating Updated: 15 September 2022; Ref: scu.441595
Appeal against a decision that a property was a house in multiple occupation for council tax purposes. Judges: Calvert Smith J Citations: [2010] EWHC 2921 (Admin), [2011] RVR 74 Links: Bailii Statutes: Local Government Finance Act 1992, Council Tax (Liability for Owners) Regulations 1992 2 Rating Updated: 27 August 2022; Ref: scu.426508
Responsibility for Council Tax Citations: [2010] EWCA Civ 1415, [2011] RVR 163 Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 14 August 2022; Ref: scu.445044
Judges: Timothy Brennan QC DHCJ Citations: [2008] EWHC 2918 (Admin), [2009] RVR 90 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989, Local Government Finance Act 1992 6 Jurisdiction: England and Wales Rating Updated: 13 August 2022; Ref: scu.278332
The appellant said that the Valuation Tribunal had erred in law in determining that he was liable for Council Tax on a property. Judges: Langstaff J Citations: [2009] EWHC 2179 (Admin), [2009] RA 334 Links: Bailii Statutes: Local Government Finance Act 1992 8, Council Tax (Liability for Owners) Regulations 1992 Jurisdiction: England and Wales Rating … Continue reading Watts v Preston City Council: Admn 27 Apr 2009
The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
Judges: Mitting J Citations: [2008] EWHC 2013 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 19 July 2022; Ref: scu.272813
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was liable to pay council tax only at the … Continue reading Williams v Horsham District Council: CA 21 Jan 2004
The resident owned a house but lived elsewhere, visiting the cottage only occasionally, and not staying overnight. He paid full council tax at first but then sought a rebate under the Act. Held: The tribunal had exaggerated the importance of the fact that his wife lived elsewhere and that he did not stay overnight. They … Continue reading Williams v Horsham District Council: Admn 26 Jun 2003
The appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they misdescribed the properties. Domestic properties could be in the list if used for short stay … Continue reading Curzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue): Admn 19 Dec 2001
The applicant challenged a refusal to enter the property in the lists as a nursing home. It was no longer registered as such, but had been; that it was not necessary for it to be registered to be entitled to a 50% discount on Council Tax. Held: Discount was allowable under section 11. For the … Continue reading Bogdal v Kingston Upon Hull City Council: Admn 9 Feb 1998
Challenge to decision that the owner was liable for council tax. Judges: Edis J Citations: [2016] EWHC 1839 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 Jurisdiction: England and Wales Rating Updated: 22 May 2022; Ref: scu.567654
Only one offence of Councillor failing to disclose Community Charge arrears on vote. Citations: Times 08-Jun-1995 Statutes: Local Government Finance Act 1992 106-2 Local Government Updated: 19 May 2022; Ref: scu.79992
Judges: Ter Haar QC DHCJ Citations: [2017] EWHC 1933 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 1 Jurisdiction: England and Wales Rating Updated: 28 March 2022; Ref: scu.591230
Entitlement to a student’s exemption from liability to council tax. [2019] EWCA Civ 19 Bailii Local Government Finance Act 1992 1(1), Council Tax (Discount Disregards) Order 1992 England and Wales Rating Updated: 22 January 2022; Ref: scu.632654
Blake J [2015] EWHC 3193 (Admin) Bailii Local Government Finance Act 1992 13A, Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Local Government, Rating Updated: 05 January 2022; Ref: scu.554428
SIC Procedures Manual – On 28 February 2015, Mr Codona asked Glasgow City Council (the Council) for information from its procedures manual or similar documents relating to the Council’s implementation of its obligations under specified parts and sections of the Local Government Finance Act 1992. The Council informed Mr Codona that it was not obliged … Continue reading Codona and Glasgow City Council: SIC 1 Jul 2015
Whether living accommodation, involving no ‘business’ element, can constitute a chargeable ‘dwelling’ for the purposes of liability to council tax under Part 1 of the Local Government Finance Act 1992 Mr Justice Fordham [2021] EWHC 659 (Admin) Bailii Local Government Finance Act 1992 England and Wales Rating Updated: 22 December 2021; Ref: scu.670274
The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014
The claimant exercised the right of statutory appeal against the withdrawal of the empty property discount for Council Tax for a house. Lloyd-Jones J [2007] EWHC 1885 (Admin) Bailii Local Government Finance Act 1992 England and Wales Rating Updated: 02 November 2021; Ref: scu.258792
The land owners challenged the re-appearance of their empty and disrepaired dweliinghouse in the valuation list. It had been exempt for twelve months. The appellanat said that the appeal property was not a hereditament as it was not in reasonable repair. The officer submitted that the question of whether a property continues to be a … Continue reading Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011
The taxpayer had successfully challenged the entry of his houseboat in the rating list at the Valuation Tribunal, but this had been re-instated at first instance. He said that the boat, as a registered seagoing vessel was not a houseboat, and that he occupied only a tidal fore and aft mooring protected by a pit. … Continue reading Reeves (Listing Officer) v Northrop: CA 17 Apr 2013
The council sought to enforce payment of arrears of council tax. The company responded that proceedings had not been begun in time. The company contended that time ran from the day when the council set the precept. The regulations said that time ran from the date of service of the notification of liability served on … Continue reading Regentford Ltd v Thanet District Council: Admn 18 Feb 2004
The appellant challenged a decision of the Valuation Tribunal. The Council responded that as an appeal of fact it was not allowed. Judges: Tim Corner QC Citations: [2008] EWHC 3212 (Admin), [2009] RVR 138 Links: Bailii Statutes: Valuation and Community Charge Tribunals Regulations 1989 32, Local Government Finance Act of 1992 Jurisdiction: England and Wales … Continue reading Pogonowska, Regina (on the Application of) v London Borough of Camden: Admn 5 Nov 2008
The claimant alleged that the defendants had funded the purchase of various properties by secret and unlawful commissions taken by them whilst in power in Pakistan. They sought to recover the proceeds. They now sought permission to serve proceedings on the defendant companies abroad, outside a Lugano Convention country. Held: The claim should proced. ‘There … Continue reading Islamic Republic of Pakistan v Zardari and others: ComC 6 Oct 2006
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated. Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. The licences were stated to be non-exclusive, but the law of rating looks … Continue reading Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003
Principles allowing Ethical Investment by Trustees Should charities, whose principal purposes are environmental protection and improvement and the relief of poverty, be able to adopt an investment policy that excludes many potential investments because the trustees consider that they conflict with their charitable purposes? Held: An amended declaration was granted.‘I should summarise what I consider … Continue reading Butler-Sloss and Others v The Charity Commission for England and Wales and Another: ChD 29 Apr 2022
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
Swap deals outwith Council powers The authority entered into interest rate swap deals to protect itself against adverse money market movements. They began to lose substantial amounts when interest rates rose, and the district auditor sought a declaration that the contracts were void, there being no express power in the relevant legislation. Held: The arrangements … Continue reading Hazell v Hammersmith and Fulham London Borough Council: HL 1991
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006
Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions Inability to recover judgment debt from local authority in receivership: violation Facts – In December 1993 the municipality of Benevento declared itself insolvent. An extraordinary liquidation committee (the OSL) was entrusted with the management of its finances. In a judgment given in November … Continue reading De Luca v Italy: ECHR 24 Sep 2013
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018
The court was asked as to the extent to which the ancient rule against champerty prevents a solicitor agreeing to indemnify his claimant client against any liability for costs which she may incur against the defendant in the litigation in which the solicitors are to act for her. Held: The defendant’s appeal failed. The Conditional … Continue reading Sibthorpe and Morris v London Borough of Southwark: CA 25 Jan 2011
Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014
